Title : Time-limit for Completion of Assessment and Reassessment
State : Central
Year : 1957
..... sub-section (3) of that section is made by him, or] (iii) in a case where an application made before the wealth-tax ..... substituted by act 4 of 1988, section 140(b((i), for "four years" ..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f .....
View Complete Act List Judgments citing this sectionTitle : Power to Reduce or Waive Penalty in Certain Cases
State : Central
Year : 1957
..... 6.substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f.1-4-1988 ..... power to reduce or waive penaltyin certain cases. ..... containedin sub-section (1), if in a case falling under clause (c) of sub-section (1) of section18, the net wealth in .....
View Complete Act List Judgments citing this sectionTitle : Assessment when Assets Are Held by Certain Associations of Persons
State : Central
Year : 1957
..... thereafter are indeterminate or unknown, the wealth-tax shall be levied upon and recovered ..... of persons was guilty of any of the acts specified in section 18 or section 18a, he may impose or direct ..... when assets are held by certain associations of persons. .....
View Complete Act List Judgments citing this sectionTitle : Definitions
State : Central
Year : 1957
..... ]; (g) "wealth-tax authority" means an income-tax authority specified in section 116 of the income-tax act who is treated as a wealth-tax ..... (i) of the proviso shall, in case where a notice under section 17 is issued but not on the .....
View Complete Act List Judgments citing this sectionTitle : Appealable Orders Before Commissioner (Appeals)
State : Central
Year : 1957
..... of section 221 of the income-tax act as applied under section 32 for the purposes of wealth-tax; or ..... him under this act; or (c) denying his liability to be assessed under this act; or (d) ..... assessment or order, as the case may be, in the prescribed form .....
View Complete Act List Judgments citing this sectionTitle : Rectification of Mistakes
State : Central
Year : 1957
..... section, an order shall be passed in writing by the wealth-tax authority concerned or the tribunal, as the case ..... for "wealth-tax officer" by the direct tax laws (amendment) act, 1987, ..... liability of the assessee, shall not be made under this section .....
View Complete Act List Judgments citing this sectionTitle : Certain Offences to Be Non-cognizable
State : Central
Year : 1957
notwithstanding anything contained in the code of criminal procedure, 1973 (2 of 1974), an offence punishable under section 35a or section 35b or section 35d or section 35f shall be deemed to be non-cognizable within the meaning of that code.
View Complete Act List Judgments citing this sectionTitle : Bar on Prosecutions and on Inadmissibility of Evidence in Certain Circumstances
State : Central
Year : 1957
..... " w.e.f.1-4-1989. 2. substituted by act 4 of 1988, section 152(b), for "any of the wealth-tax authorities specified in sections 8, 9, 9a, 10, ..... produced by such person before2[any wealth-tax authority (not being an inspector of income .....
View Complete Act List Judgments citing this sectionTitle : Wealth-tax Settlement Commission
State : Central
Year : 1957
..... to be called the wealth-tax settlement commission 1 [*****]for the settlement of cases under this chapter. ..... earlier sub-section (2a) was inserted by act 14 of 1982,section 36 w.e.f. ..... 3.sub-section (2a) omitted by act 46 of 1986, section 35(b) w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Vice-chairman to Act as Chairman or to Discharge His Functions in Certain Circumstances
State : Central
Year : 1957
..... or otherwise, the vice-chairman or, as the case may be, such one of the vice ..... gazette, authorise in this behalf, shall act as the chairman until the date ..... cause, the vice-chairman or, as the case may be, such one of the vice .....
View Complete Act List Judgments citing this section